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', Kamaliah
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PENGARUH BEBAN KERJA, PELATIHAN DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris BPK RI Perwakilan Provinsi Riau) Dandi, Voedha; ', Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine and analyze the effect of workload, training, and time pressure to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksaan keuangan (BPK) Riau Province Representation. Collecting data of this study using a questionnaire submitted to 49 auditors. From questionnaires distributed 31 questionnaies (62%) ware completed and can be processed. The data of this study using primary data directly through a questionnaire and analyzed using SPSS version 20 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of his study Referring’s that 1) Variable workload does not affect the auditor’s ability to detect fraud with a value of t count< t table is -1.603 < 2.045 with 0,121 significant values greater than 0.05. 2) Variable time pressure does not affect the auditor’s ability to detect fraud with a value of t count < t table is -0.825< 2.045 with 0.416 significant value greater than 0.05. 3) Variable Training of the auditor’s ability to detect fraud with a value of t count > t table is 2,846> 2,045 wuth significant value 0.008 smaller than 0.05. Her great affect that the (Adjudted R2) by all four of these variables together against the dependent variable 35%,while the rest of 65% influenced by other variables not examined in this study.Keywords: workload, training,time pressure, and ,fraud detection ability of auditors.
PENGARUH PENGENDALIANINTERN, KOMITMEN ORGANISASI, SUMBER DAYA MANUSIA DAN GOOD GOVERNANCETERHADAP KINERJA INSTANSI PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kota Pekanbaru dan Kabupaten Kampar) Putri, Sonia Sischa Eka; ', Kamaliah; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of internal control, organizational commitment, human resources, and good governance on the performance of local government in District Government of Pekanbaru city and Kampar. The samples use were as manyas 57 people are respondents. The population in this study is 63 working units Pekanbaru and Kampar district. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression with the help of software SPSS version 20. The result showed that: (1) Internal Control has significant influence on the performance of local government, (2) Organizational Commitment has significant influence on the performance of local government, (3) Human resources has significant influence on the performance of local government, and (4) Good Governancehas significant influence on the performance government. From all the testingist done it can be concluded that the variables of internal control, organizational commitment, human resources, and good governance that it used to explain 64,4% of performance of local government variables. While there meaning 35,6% are influence do rexplained by other variables not included in this study.Keywords: Internal Control, Organizational Commitment, Human Resources, Good Governance, and performance.
PENGARUH SKEPTISME PROFESIONAL, KEAHLIAN AUDIT, LINGKUP AUDIT DAN ETIKA TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (Studi Empiris Pada BPK Perwakilan Kepualauan Riau di Batam ) Suryani, Lili; ', Kamaliah; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The research was conducted to determine the influence of Skeptisme Profesional, audit skills, audit scope and ethics to the In Giving Up Financial Statements Audit Opinion. In this research, researchers examined consideration granting audit opinion on the State Audit Board Office (BPK) RI Representative of Kepulauan Riau province by using the independent variables, namely Skeptisme Profesionalisme , audit skills, audit scope and ethics. The population in this research was all auditors who working on State Audit Board Office (BPK) RI Representative of Kepulauan Riau province. The primary data collection method used is the methode of questionnaires distributed to respondent , the sampling technique is by Sensus sampling with total sample of 34 respondents. The data analysis techniques used in this research is the technique of multiple linear regression analysis. The results of hypothesis testing in this research indicate that the variable Skeptisme Profesionalisme, audit skills, audit scope and ethics have significant impact on the prevision of audit opinion. Simultaneously, the variables independence, audit skills, audit scope and ethics and significant impact on the privision of an audit opinion.Keyword : audit opinion, Skeptisme Profesionalisme, audit skills, audit scope, ethics
Pengaruh risiko audit, materialitas, prosedur review dan kontrol kualitas, dan komitmen profesional terhadap prematur sign off (studi empiris pada kantor akuntan publik di pekanbaru dan padang) ', Trinaldi; ', Kamaliah; A, Al-azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The study aimed to examine the effect of audit risk, materiality, review procedures and quality control and auditor’s professional commitment that can affect the premature sign off audit procedures.The sample of this research are 51 auditors. Data were collected through a survey to auditors in KAP Pekanbaru and Padang area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test,determintion koefficient test, and f test with program software SPSS.The results ofthis study found that audit risk, materiality, review procedures and quality control and auditor’s professional commitment variables have a effect on premature sign off.Keywords : premature sign-off, audit risk, review procedures and quality control,materiality, and professional commitment
Analisis faktor-faktor yang mempengaruhi price earning ratio pada perusahaan manufaktur yang bursa efek indonesia 2007-2011terdaftar di Ramadhani, Gesha; ', Kamaliah; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The stock market is an indicator of the progress of a country's economyand to support economic development the country concerned. Various role of capital markets in a country that is as a facility to do the interaction between buyer and seller to determine the stock price. one analysis tool in the assessment of the stock price is Price Earning Ratio (PER). This study aims to examine the factors DER, ROE, PBV and Size of Price Earning Ratio (PER) on manufacturing companies listed in Indonesia Stock Exchange for 2007 - 2011.This study used the entire population of manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2007 until 2011, a total of 33 companies. Sampling was conducted with a purposive sampling technique. This study uses secondary data obtained from the publication of Indonesian Capital Market Directory (ICMD). The analysis technique used in this study is the technique of multiple linier regression analysis, Goodness of Fit Test and using the t-statistic for testing the partial regression coefficient with the 5% confidence level.In the classical assumption test results showed that there were nodeviations classical assumption, this shows that the available data has been qualified to use multiple linier regression model. From this reseach the following conclusion : the DER variable has positive and significant effect on PER, variabel ROE has negative and significant effect on PER, PBV variable has positive and significant effect on PER, Size variable has not significant effect on PER. Regression equation obtained is PER = 7,405 + 1,178 DER – 4,240 ROE + 2,414 PBV + 0,022 SIZE. Coefficient of determination (adjusted 2) is 16,0 % which means 16,0 % of PER is influenced by the independent variables, whereas the remaining balance of 84,0% is explained by other variable not prensented in the study.Keywords : Price Earning Ratio (PER), Debt To Equity Ratio (DER), Return On Equity (ROE), Price Book Value (PBV) dan Size
PENGARUH AKSES PAJAK, FASILITAS, SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Handayani Barus, Stephanie Amelia; ', Kamaliah; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Motor vehicle tax is one of the biggest contributor in original income for finance regional development areas of the province. Therefore the admission should continue to optimized in order to reach the target expected by the local government. This study aims to examine the influence of tax access, facilities, taxation socialization and quality of service on compliance compulsory motor vehicle tax. The population of this study is the tax payers of the registered motor vehicleon SAMSAT office in Pekanbaru. The technique of data collection on these studies is uses convenience sampling method and calculation of determining the sample uses Slovin Formula so that the number of samples used are 100 respondents. The type of data in this study are primary data that using questionnaires and analyzed by using SPSS 20. Then, the data analyzed for hypothesis testing using multiple linear regression analysis approach. The results of this research found that access taxes, facilities, and quality of service affect compliance compulsory motor vehicle tax at the level of significance5% (b1= 3,479, b2= 3,068, b4= 2,512). Otherwise, taxation socialization do not affect compliance compulsory on the level of significance of 5% (b3= 0,819).Keywords: Access taxes, facilities, quality of service, taxation of socialization, and taxpayer compliance
Co-Authors ', Azhari ', Azhari S ' ', Jaka Hendrawan ', Susilatri ', Trinaldi Ahmad Rifqi Al-azhar A Al-azhar L Alfiati Silfi Anugrah, Ichsan Satya Dandi, Voedha Devi Safitri Edfan Darlis Elfi Ilham Fauzi Herli Gesha Ramadhani Jaka Hendrawan Lexinta Kinanti Lili Suryani Mitha Elistha Nasrizal Akbar Rahayu Fitriana Raja Putri Delima Rheny Afriana Hanif Riski Marisa Ananda Sonia Sischa Eka Putri Stephanie Amelia Handayani Barus, Stephanie Amelia Viorita Virsanita Yuneita Anisma